Agenda packet — Orange City Council, June 28, 2024

Tom Kisela
City Manager
Mike Vigliotta
City Attorney
Pamela Coleman
City Clerk

DAN SLATER
Mayor

ARIANNA BARRIOS
Mayor pro tem, District 1

JON DUMITRU
Councilmember, District 2

KATHY TAVOULARIS
Councilmember, District 3

DENIS BILODEAU
Councilmember, District 4

ANA GUTIERREZ
Councilmember, District 5

JOHN GYLLENHAMMER
Councilmember, District 6
AGENDA
City Council
June 28, 2024
Notice and Call
of a Special Meeting
4:30 PM Regular Session
City Council Chamber
300 E. Chapman Avenue
Orange, CA 92866
The City of Orange City Council welcomes you to this Special Meeting. Special Meetings are held for a specific purpose and when action is needed prior to the next Regular Meeting. The Mayor or a majority of the City Council may call a special meeting of the City Council with a minimum 24 hours notice.

Agenda Information
The agenda contains a brief general description of each item to be considered. The City Council may take legislative action deemed appropriate with respect to the item and is not limited to the recommended action indicated in staff reports or the agenda. The agenda and supporting documentation for a special meeting is available no later than 24 hours prior to the Council meeting on the City's website at www .cityoforange.org, at the City Clerk's Office located at 300 E. Chapman Avenue, and at the Main Public Library located at 407 E. Chapman Avenue.

Public Participation
Public Comment shall be limited to only those items described on this Special Meeting Notice /Agenda (Government Code Section 54954.3(a)).

Public Comments are limited to three (3) minutes per speaker unless a different time limit is announced. It is requested that you state your name for the record, then proceed to address the City Council. All speakers shall observe civility, decorum, and good behavior.

ADA Requirements: In compliance with the Americans with Disabilities Act, if you need accommodations to participate in this meeting, please contact the City Clerk's office at (714) 744-5500. When possible, notification at least 48 hours in advance of meeting will enable the City to make arrangements to assure accessibility to this meeting.

REMINDER: Please silence all electronic devices while City Council is in session.

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1 City Council Agenda June 28, 2024
NOTICE IS HEREBY GIVEN, pursuant to Section 54956 of the California Government Code, that a Special Meeting of the Orange City Council is hereby called for the following purpose:
4:30 PM REGULAR SESSION

1. OPENING/CALL TO ORDER

1.1 PLEDGE OF ALLEGIANCE
Councilmember Ana Gutierrez

1.2 ROLL CALL

2. ADMINISTRATIVE REPORTS

2.1. City of Orange Public Safety /City Services Local General Transactions and Use Tax (Sales Tax). (Continued from June 25, 2024.)

1. Select the transactions and use tax rate and expiration date to be incorporated into Resolution No. 11559 and Resolution No. 11561.

2. Adopt Resolution No. 11559. A Resolution of the City Council of the City of Orange ordering the submission to the qualified electors of the City a certain measure relating to a local general transactions and use tax (Sales Tax) at the November 5, 2024, General Municipal Election as called by Resolution No. 11545.

3. Identify Members of the City Council to file arguments for or against the measure and adopt Resolution No. 11561. A Resolution of the City Council of the City of Orange Setting Priorities for filing written arguments regarding a City measure and directing the City Attorney to prepare an impartial analysis for the measure to be submitted to the voters at the General Municipal Election to be held on Tuesday, November 5, 2024.

Recommended Action:

Staff Report
Resolution No. 11559
Resolution No. 11561
Attachments:

2.2. City of Orange Public Safety/City Services Transient Occupancy Tax Measure.

1. Adopt Resolution No. 11567. A Resolution of the City Council of the City of Orange ordering the submission to the qualified electors of the City a certain measure relating to increasing the rate of the City ’s transient occupancy tax at the November 5, 2024, General Municipal Election as called by Resolution No. 11545.

2. Identify Members of the City Council to file arguments for or against the measure and adopt Resolution No. 11568. A Resolution of the City Council of the City of Orange setting priorities for filing written arguments regarding a City measure and directing the City Attorney to prepare an impartial analysis for the measure to be submitted to the voters at the General Municipal Election to be held on Tuesday, Recommended Action:

Page 2 of 3 ends

2 City Council Agenda June 28, 2024
November 5, 2024.

Staff Report
Resolution No. 11567
Resolution No. 11568
Attachments:

2.3. Fiscal Year 2024-25 Proposed Budget Reductions.

Discuss and provide staff with direction on additional reductions to the Fiscal Year 2024-25 budget.

Recommended Action:

Staff Report
Attachment A – FY25 Budget Reductions
Attachments:

3. ADJOURNMENT
The next Regular City Council meeting will be held on Tuesday, July 23, 2024, at 6:00 p.m., in the Council Chamber, with Closed Session beginning at 5:00 p.m., if necessary.

I, Pamela Coleman, CMC, City Clerk for the City of Orange, do hereby declare, under penalty of perjury, that a full and correct copy of this agenda was posted pursuant to Government Code Section 54950 et. seq., at the following locations: Orange Civic Center kiosk and Orange City Clerk's Office at 300 E. Chapman Avenue, Orange Main Public Library at 407 E. Chapman Avenue, Police facility at 1107 N. Batavia Street, and uploaded to the City's website www.cityoforange.org.

Date posted: June 27, 2024

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3 Agenda Item
City Council
Item #: 2.1. 6/28/2024 File #: 24-0412
TO: Honorable Mayor and Members of the City Council
FROM: Tom Kisela, City Manager

1. SUBJECT
City of Orange Public Safety/City Services Local General Transactions and Use Tax (Sales Tax). (Continued from June 25, 2024.)

2. SUMMARY
On June 25, 2024, the Orange City Council reviewed the Citywide tracking survey results from Fairbank, Maslin, Maullin, Metz & Associates and discussed potential transactons and use tax options. The item was continued to the June 28, 2024 Adjourned Special City Council meeting.

3. RECOMMENDED ACTION

1. Select the transactions and use tax rate and expiration date to be incorporated into Resolution No. 11559 and Resolution No. 11561.

4. FISCAL IMPACT
The County of Orange Registrar of Voters estimates it will cost $8,000 to place the measure on the November 5, 2024, ballot which will be funded through the General Fund (100). Dependent on City Council direction, if Orange voters approve a measure, it would generate locally controlled revenue not subject to State interference.

5. STRATEGIC PLAN GOALS
Goal 2: Be a Fiscally Healthy Community.
a. Analyze future fiscal needs and potential revenue opportunities.

6. DISCUSSION AND BACKGROUND
Our City’s Budget Crisis - How We Arrived Here
The City of Orange is a premier Orange County city. Incorporated in 1888, it is one of Orange County’slargest and historic cities. Despite our City’ssize, Orange is often described as a “big city City of Orange Printed on 6/27/2024Page 1 of 9
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4 Item #: 2.1. 6/28/2024 File #: 24-0412
County’slargest and historic cities. Despite our City’ssize, Orange is often described as a “big city with a small town feel” - an attribute that can only be credited to the residents and businesses we serve. Although Orange’shistory makes it unique, it presents challenges typical in older, full-service cities.

With cost increases and lagging revenues, our City was facing a $19.1 million operating deficit as we prepared for Fiscal Year 2024-2025 (FY25). The deficit was not an abrupt crisis, but a gradual development compounded by external events resulting in revenue losses that include:

When looking at historical General Fund revenue and expenditure averages, General Fund revenues have not kept pace with the expenditures needed to maintain the services our residents have come to expect.

Cost Reductions
Nevertheless, our City made concerted efforts over the past decade to “to do more with less,” including:

Of these totals, some of these reductions included:
· Furloughs, freezing, or eliminating positions while keeping non-public safety salaries below the City of Orange Printed on 6/27/2024Page 2 of 9
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5 Item #: 2.1. 6/28/2024 File #: 24-0412
Orange County median.
· Deferring annual funding needed to maintain streets in “good condition” (per a third-party pavement management report).
· Operating with numerous vacancies, including police officers and firefighters. · Reducing library hours.
· Deferring investment in technology that would have helped us meet our community’sneeds or improve our City’s efficiency.
· Over $20 million in maintenance/improvements to City facilities and vehicles, including public safety vehicles.
· Deferring $4 million in improvements to City parks.
· Deferring $600,000 in ongoing traffic and streetlight maintenance. · Worked with City labor groups so employees pay more into their retirement.

Revenue Enhancements
In addition to these efforts, our City reviewed ways to increase revenues. · Fee Increases: For many years, Orange has been devoted to keeping costs/fees down for our community. However, with rising costs to provide services, our City will need to ensure full cost recovery to minimize service subsidies. This is expected to generate $250,000. · Parking Enforcement: Our City is implementing a new parking enforcement effort that will improve our residents’quality of life while generating an estimated $8-10 million in revenues over a five-year period.
· Grants/Earmarks: Our City has also worked with a third-party consultant to secure grant and earmark proceeds, which last year alone, included over $4 million in one-time (and project specific) revenue.

Our City has also revamped our Economic Development program. With volatile revenue trends over the past decade, one of the $86 million reductions included Economic Development. Last year, our City restored this much needed program with the following initiatives/projects moving forward:
· Implementing a Shop Local Program with the Orange Chamber of Commerce. · Working with local hotels to create a Tourism Improvement District to promote Orange as a visitor destination.
· Working with consultants to attract high-quality retailers to Orange. · Developing a design concept in the West Katella Avenue corridor to serve as a gateway to Orange.
· Working with the County of Orange to form an enhanced infrastructure financing district to fund capital projects to attract businesses and promote economic growth. · Deploying a micro transit and shuttle service in and around Old Towne Orange with much of City of Orange Printed on 6/27/2024Page 3 of 9
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6 Item #: 2.1. 6/28/2024 File #: 24-0412
· Deploying a micro transit and shuttle service in and around Old Towne Orange with much of the funding expected to come from outside sources.

Despite these efforts, there are limitations and time constraints. Economic Development is vital, but the benefits of these efforts may not be realized for several years.

Additionally, while it is important to ensure cost recovery, these fees cover the cost to provide the service. They reduce subsidies, but do not generate excess revenue. The projected revenue will help, but it will not generate sufficient annual revenue necessary to close our City’sdeficit or sustain City operations.

Lastly, as staff continues to seek grant opportunities, it should be recognized these revenue sources are not certain, are often one-time, may require matching funds, and demand more personnel time through grant administration.

Overall, if our City does not identify additional and sustainable revenue sources, our City’sreserves will diminish and the General Fund deficit will grow.

Fiscal Year 2024-2025 Budget
In recognizing the budget crisis at hand, the City Council formed a budget ad-hoc committee (Ad-Hoc Committee) to identify service reductions to close the estimated $19.1 million budget deficit.

With public safety comprising nearly 70% (see details below) of the General Fund budget, the City Council considered multiple reduction options (including public safety) on June 11, 2024.

Ultimately, the City Council voted to increase fees and enhance parking citation efforts, which combined with the $3 million in one-time revenue, equals a $4.5 million revenue increase in FY25.

Additionally, the City Council voted to reduce approximately $5 million in expenditures. Among others, this included freezing employee vacancies (including five firefighter positions), eliminating the crossing guard program, eliminating maintenance/clean-up along Santiago Creek, and reducing Orange Public Library operations.

With these measures in place, our City is adopting a budget with an estimated $7-11 million deficit, City of Orange Printed on 6/27/2024Page 4 of 9
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7 Item #: 2.1. 6/28/2024 File #: 24-0412
With these measures in place, our City is adopting a budget with an estimated $7-11 million deficit, requiring use of our City’scatastrophic reserves - an appropriation that will need to be paid back in two years.

Our City’s Proposed Sales Tax Measure
To preserve the events and public safety/city services that define Orange, the City Council deferred many potential program and service reductions to December 2024 and directed staff to bring back options for a transactions and use tax (sales tax) measure.

Per the City Council’s direction on June 11, 2024, some options included:

Proposed Tax Rate Proposed Expiration Date
1% 20 Years
1% 15 Years
1% 10 Year

0.75% 20 Years

0.75% 15 Years

0.75% 10 Years
Additionally, staff is also presenting an additional option that was studied in the citywide tracking survey.

Proposed Tax Rate Proposed Expiration Date
1% Until Ended by Voters
Regardless of the sales tax rate or sunset date identified by the City Council, the proposed resolution and ordinance assumes a general-purpose measure. This means two-thirds of the City Council (5/7) would need to vote in favor of placing a measure on the ballot. Thereafter, it is up to Orange voters to approve any increase with a 50% plus one voter threshold.

Sales Tax Projections
Provided below are two fiscal projections extending into FY44.

The tables illustrate two scenarios. First, the expected FY where a deficit begins without considering funding of deferred maintenance and restoring budget reductions. Second, expected FY where a surplus begins after considering funding of deferred maintenance and restoring budget reductions.

Table I: Fiscal Projection without Funding of Deferred Maintenance and Restoring Budget Reductions.

Sales Tax Rate Projected Fiscal Year Where Deficit Begins 1% N/A - No Ongoing Deficit through FY44
*0.75% N/A - No Ongoing Deficit through FY44

0.5% Ongoing Deficit Beginning in FY29
*It is projected that with a 0.75% sales tax increase, our City will close FY25 with a deficit, but will realize surpluses City of Orange Printed on 6/27/2024Page 5 of 9
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8 Item #: 2.1. 6/28/2024 File #: 24-0412
thereafter.

Table II: Fiscal Projection with Funding of Deferred Maintenance and Restoring Budget Reductions
Sales Tax Rate Projected Fiscal Year Where Surplus Begins 1% FY36

0.75% N/A - Ongoing Deficit through FY44

0.5% N/A - Ongoing Deficit through FY44
Sales Tax Mechanics
Sales tax in Orange is currently 7.75%. Of this amount, our City receives 1%. The remaining amount is collected/received by the County of Orange and the State of California.

State law authorizes cities and counties to adopt local sales taxes in addition to the base amount our City currently receives (i.e., the 1% share). The local portion of the sales tax that a city and county can levy together is capped at 2%.

With voters having approved Measure M (0.5% sales tax), 1.5% is available for other local sales tax increases. If the County of Orange or other local districts passed additional local sales tax measures, those would apply to the cap.

If the 2% cap is reached due to other agencies (i.e. Orange County), Orange voters would be unable (absent State legislation) to implement a local sales tax measure to support City services.

How Sales Tax is Collected and What is Not Taxed
For illustrative purposes, if our community increased the local sales tax rate from 7.75% to 8.75%, the sales tax would cost an additional .01¢ per $1.00 spent on taxable goods or .10¢ for every $10 spent. The proposed sales tax increase would exclude unprepared groceries (roughly 20%-30% of grocery store sales are taxable), personal services, and rent.

Locally Controlled Revenue
Any revenue generated from a sales tax increase would be constitutionally protected, meaning it would stay in Orange and cannot be taken by the State of California or Orange County for other City of Orange Printed on 6/27/2024Page 6 of 9
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9 Item #: 2.1. 6/28/2024 File #: 24-0412
uses.

For example, at a 1% sales tax rate increase, if someone made a $100 purchase, our City would receive $2.00 as opposed to the current $1.00 with the County of Orange and State of California share remaining the same.

Current Sales Tax in Orange County
In 2022, 70 agencies across the State of California pursued sales tax measures, and if Orange voters approved a sales tax rate increase, this would align with 10 other Orange County cities that have increased their respective sales tax rates including:
· La Habra - 8.25%
· Fountain Valley - 8.75%
· Garden Grove - 8.75%
· La Palma - 8.75%
· Placentia - 8.75%
· Seal Beach - 8.75%
· Stanton - 8.75%
· Westminster - 9.25%
· Los Alamitos - 9.25%
· Santa Ana - 9.25%
Should Orange voters approve a sales tax increase, it is anticipated a little over a 1/3 of the increased revenue will derive from non-Orange residents.

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Accountability and Transparency
Per City Council direction, the measure includes fiscal accountability/transparency controls including an Independent Citizens’ Advisory Committee (Committee). As drafted, this Committee would be comprised of seven individuals. Experience and background (e.g., banking, financial, and/or accounting backgrounds) will be detailed by resolution at a future City Council meeting. The Committee will be a public Brown Act body, meet quarterly, review audit reports related to the sales tax measure against an adopted Citywide fiscal policy, and make at least one written report to the City Council at a public meeting.

Next Steps
To give Orange voters the option to consider a sales tax increase, two-thirds of the City Council must vote in favor. By adopting Resolution Nos. 11559 and 11561 (after identifying a sales tax rate and expiration date), the City Council will submit to the voters the following question on the November 5, 2024, ballot (dependent on City Council action):

City of Orange Public Safety/City Services Measure Shall the measure providing funding for City of Orange’s general government use such as maintaining 911 response,
fire/police protection/paramedic services;
recruiting/retaining well-trained police/firefighters;
preventing property crimes/thefts; addressing
homelessness; keeping public areas/parks safe/clean;
maintaining safe routes to school; repairing
streets/potholes by establishing a X% transactions and use tax (sales tax) providing approximately $XX,XXX,XXX
annually until ended by voters or expiring after X years; requiring audits, spending disclosure, all funds benefit City of Orange residents, be adopted?
Yes
No
Conclusion
In a recent survey, Orange residents reported public safety (e.g., maintaining 911 response, fire protection, preventing property crimes, etc.), addressing homelessness, ensuring children have a safe place to play, and repairing streets/pot holes were some of the highest budget priorities.

Our community also made clear they would like all funds to benefit Orange residents. In considering our City’sfiscal position coupled with our residents’priorities, a sales tax increase provides locally controlled funds to help meet these needs. In addition, a sales tax increase would help our City achieve specific goals, including but not limited to:
· Funding a Real-Time Crime Center - Estimated at $1.7 million to provide Orange Police Officers with real-time information so they may respond to calls more efficiently and with improved operational intelligence.
· Continue our City’sagreement to utilize Flock Safety Cameras - Estimated at $377,280 to deter crime and assist the Orange Police department in solving crimes that occur in our City of Orange Printed on 6/27/2024Page 8 of 9
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11 Item #: 2.1. 6/28/2024 File #: 24-0412
community.
· Acquire new Urban Search and Rescue Rig (one of five available in Orange County) - Estimated at over $2 million to assist with confined space rescues, trench rescues, vehicle into structure incidents, and structure fires.
· City Hall Seismic Retrofit - Estimated at $25 million to ensure Orange City Hall can withstand a significant earthquake.
· Fire Stations 2, 3, 4, and 5 Replacements - Estimated at $7-$10 million (per station) to replace these early 1960’s-built stations which are past their useful life. · Fund an additional $2 - $3 million in street maintenance annually to ensure our City streets are deemed to be in “good condition” as evaluated by a third party pavement management consultant.
· Citywide fiber optic buildout- Estimated at $7.5 million for citywide fiber and internet services. · Continue Axon Enterprise Agreement - Estimated to cost $9 million to extend the contract in six years after it expires for tasers, body worn and in-car video, CAD/RMS systems, drones, evidence tracking, and unlimited cloud storage.
· Improvements to City parks - Estimated at $4 million for improvements that include repairs to park restrooms, court lighting at El Camino Park, playground improvements, and resurfacing of sports courts at various parks.
· Fund expected public safety vacancies in the future (e.g., expected firefighter retirements after 2025).
· Rebuild our City’s General Fund reserve levels to ensure our City’s long-term fiscal health.

Should Orange voters not increase the sales tax rate (if placed on the ballot by the City Council), our City will continue to engage our community to find means to provide services while considering additional City service and public safety reductions in December to ensure balanced budgets in future fiscal years.

7. ATTACHMENTS
· Resolution No. 11559
· Resolution No. 11561
City of Orange Printed on 6/27/2024Page 9 of 9
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12 Agenda Item
City Council
Item #: 2.1. 6/28/2024 File #: 24-0412
TO: Honorable Mayor and Members of the City Council
FROM: Tom Kisela, City Manager

1. SUBJECT
City of Orange Public Safety/City Services Local General Transactions and Use Tax (Sales Tax). (Continued from June 25, 2024.)

3. RECOMMENDED ACTION

1. Select the transactions and use tax rate and expiration date to be incorporated into Resolution No. 11559 and Resolution No. 11561.

5. STRATEGIC PLAN GOALS
Goal 2: Be a Fiscally Healthy Community.
a. Analyze future fiscal needs and potential revenue opportunities.

6. DISCUSSION AND BACKGROUND
Our City’s Budget Crisis - How We Arrived Here
The City of Orange is a premier Orange County city. Incorporated in 1888, it is one of Orange County’slargest and historic cities. Despite our City’ssize, Orange is often described as a “big city City of Orange Printed on 6/27/2024Page 1 of 9
powered by Legistar™
13 Item #: 2.1. 6/28/2024 File #: 24-0412
County’slargest and historic cities. Despite our City’ssize, Orange is often described as a “big city with a small town feel” - an attribute that can only be credited to the residents and businesses we serve. Although Orange’shistory makes it unique, it presents challenges typical in older, full-service cities.

Cost Reductions
Nevertheless, our City made concerted efforts over the past decade to “to do more with less,” including:

Of these totals, some of these reductions included:
· Furloughs, freezing, or eliminating positions while keeping non-public safety salaries below the City of Orange Printed on 6/27/2024Page 2 of 9
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14 Item #: 2.1. 6/28/2024 File #: 24-0412
Orange County median.
· Deferring annual funding needed to maintain streets in “good condition” (per a third-party pavement management report).
· Operating with numerous vacancies, including police officers and firefighters. · Reducing library hours.
· Deferring investment in technology that would have helped us meet our community’sneeds or improve our City’s efficiency.
· Over $20 million in maintenance/improvements to City facilities and vehicles, including public safety vehicles.
· Deferring $4 million in improvements to City parks.
· Deferring $600,000 in ongoing traffic and streetlight maintenance. · Worked with City labor groups so employees pay more into their retirement.

Our City has also revamped our Economic Development program. With volatile revenue trends over the past decade, one of the $86 million reductions included Economic Development. Last year, our City restored this much needed program with the following initiatives/projects moving forward:
· Implementing a Shop Local Program with the Orange Chamber of Commerce. · Working with local hotels to create a Tourism Improvement District to promote Orange as a visitor destination.
· Working with consultants to attract high-quality retailers to Orange. · Developing a design concept in the West Katella Avenue corridor to serve as a gateway to Orange.
· Working with the County of Orange to form an enhanced infrastructure financing district to fund capital projects to attract businesses and promote economic growth. · Deploying a micro transit and shuttle service in and around Old Towne Orange with much of City of Orange Printed on 6/27/2024Page 3 of 9
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15 Item #: 2.1. 6/28/2024 File #: 24-0412
· Deploying a micro transit and shuttle service in and around Old Towne Orange with much of the funding expected to come from outside sources.

Despite these efforts, there are limitations and time constraints. Economic Development is vital, but the benefits of these efforts may not be realized for several years.

Overall, if our City does not identify additional and sustainable revenue sources, our City’sreserves will diminish and the General Fund deficit will grow.

With public safety comprising nearly 70% (see details below) of the General Fund budget, the City Council considered multiple reduction options (including public safety) on June 11, 2024.

Ultimately, the City Council voted to increase fees and enhance parking citation efforts, which combined with the $3 million in one-time revenue, equals a $4.5 million revenue increase in FY25.

With these measures in place, our City is adopting a budget with an estimated $7-11 million deficit, City of Orange Printed on 6/27/2024Page 4 of 9
powered by Legistar™
16 Item #: 2.1. 6/28/2024 File #: 24-0412
With these measures in place, our City is adopting a budget with an estimated $7-11 million deficit, requiring use of our City’scatastrophic reserves - an appropriation that will need to be paid back in two years.

Per the City Council’s direction on June 11, 2024, some options included:

Proposed Tax Rate Proposed Expiration Date
1% 20 Years
1% 15 Years
1% 10 Year

0.75% 20 Years

0.75% 15 Years

0.75% 10 Years
Additionally, staff is also presenting an additional option that was studied in the citywide tracking survey.

Sales Tax Projections
Provided below are two fiscal projections extending into FY44.

Table I: Fiscal Projection without Funding of Deferred Maintenance and Restoring Budget Reductions.

Sales Tax Rate Projected Fiscal Year Where Deficit Begins 1% N/A - No Ongoing Deficit through FY44
*0.75% N/A - No Ongoing Deficit through FY44

0.5% Ongoing Deficit Beginning in FY29
*It is projected that with a 0.75% sales tax increase, our City will close FY25 with a deficit, but will realize surpluses City of Orange Printed on 6/27/2024Page 5 of 9
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17 Item #: 2.1. 6/28/2024 File #: 24-0412
thereafter.

Table II: Fiscal Projection with Funding of Deferred Maintenance and Restoring Budget Reductions
Sales Tax Rate Projected Fiscal Year Where Surplus Begins 1% FY36

0.75% N/A - Ongoing Deficit through FY44

If the 2% cap is reached due to other agencies (i.e. Orange County), Orange voters would be unable (absent State legislation) to implement a local sales tax measure to support City services.

City of Orange Printed on 6/27/2024Page 7 of 9
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Accountability and Transparency
Per City Council direction, the measure includes fiscal accountability/transparency controls including an Independent Citizens’ Advisory Committee (Committee). As drafted, this Committee would be comprised of seven individuals. Experience and background (e.g., banking, financial, and/or accounting backgrounds) will be detailed by resolution at a future City Council meeting. The Committee will be a public Brown Act body, meet quarterly, review audit reports related to the sales tax measure against an adopted Citywide fiscal policy, and make at least one written report to the City Council at a public meeting.

Our community also made clear they would like all funds to benefit Orange residents. In considering our City’sfiscal position coupled with our residents’priorities, a sales tax increase provides locally controlled funds to help meet these needs. In addition, a sales tax increase would help our City achieve specific goals, including but not limited to:
· Funding a Real-Time Crime Center - Estimated at $1.7 million to provide Orange Police Officers with real-time information so they may respond to calls more efficiently and with improved operational intelligence.
· Continue our City’sagreement to utilize Flock Safety Cameras - Estimated at $377,280 to deter crime and assist the Orange Police department in solving crimes that occur in our City of Orange Printed on 6/27/2024Page 8 of 9
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20 Item #: 2.1. 6/28/2024 File #: 24-0412
community.
· Acquire new Urban Search and Rescue Rig (one of five available in Orange County) - Estimated at over $2 million to assist with confined space rescues, trench rescues, vehicle into structure incidents, and structure fires.
· City Hall Seismic Retrofit - Estimated at $25 million to ensure Orange City Hall can withstand a significant earthquake.
· Fire Stations 2, 3, 4, and 5 Replacements - Estimated at $7-$10 million (per station) to replace these early 1960’s-built stations which are past their useful life. · Fund an additional $2 - $3 million in street maintenance annually to ensure our City streets are deemed to be in “good condition” as evaluated by a third party pavement management consultant.
· Citywide fiber optic buildout- Estimated at $7.5 million for citywide fiber and internet services. · Continue Axon Enterprise Agreement - Estimated to cost $9 million to extend the contract in six years after it expires for tasers, body worn and in-car video, CAD/RMS systems, drones, evidence tracking, and unlimited cloud storage.
· Improvements to City parks - Estimated at $4 million for improvements that include repairs to park restrooms, court lighting at El Camino Park, playground improvements, and resurfacing of sports courts at various parks.
· Fund expected public safety vacancies in the future (e.g., expected firefighter retirements after 2025).
· Rebuild our City’s General Fund reserve levels to ensure our City’s long-term fiscal health.

7. ATTACHMENTS
· Resolution No. 11559
· Resolution No. 11561
City of Orange Printed on 6/27/2024Page 9 of 9
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21 RESOLUTION NO. 11559

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ORANGE ORDERING THE SUBMISSION

TO THE QUALIFIED ELECTORS OF THE CITY A

CERTAIN MEASURE RELATING TO A LOCAL

GENERAL TRANSACTIONS AND USE TAX (SALES
TAX) AT THE NOVEMBER 5, 2024, GENERAL

MUNICIPAL ELECTION AS CALLED BY
RESOLUTION NO. 11545.

WHEREAS, the City of Orange (“City”) residents strongly prioritize maintaining and protecting city services that protect health, welfare and safety of residents and maintain the quality of life of residents in the City; and
WHEREAS, the City believes that safe neighborhoods and high-quality city services make for a safe and desirable community, create demand for local homes and help keep property values strong; and
WHEREAS, local revenues have not kept pace with the rising costs of maintaining city services and facilities and existing funds will not support the quality and level of service that residents have come to expect; and
WHEREAS, maintaining public safety services to quickly respond to emergencies and keeping public areas safe and clean is important to the quality of life in the City; and WHEREAS, to ensure a better future, the City has been proactive in responding to funding challenges by reducing costs wherever feasible without impacting resident services; however, additional revenue is needed to protect the quality of life for City residents; and WHEREAS, the City is committed to keeping tax dollars local to maximize funds available for city services for residents instead of sending local tax dollars to the County or the State; and
WHEREAS, if enacted, a new transactions and use tax measure would give the City local control over funds for local needs and no funds could be taken by the State; and WHEREAS, on May 14, 2024, the City Council adopted Resolution No. 11545 calling a General Municipal Election for Tuesday, November 5, 2024; and WHEREAS, on May 14, 2024, the City Council also adopted Resolution No. 11544 requesting that the General Municipal Election be consolidated with the Statewide General Election to be held on November 5, 2024, and requested assistance of the Orange County Registrar of Voters; and
22 2
WHEREAS, California Revenue and Taxation Code Section 7285.9 authorizes the City to levy a general transactions and use (sales) tax, with all revenues deposited into the City’s General Fund to be expended for governmental purposes as determined by the City Council; and WHEREAS, in order to levy such a tax, the ordinance imposing the tax must be approved by a two-thirds vote of all members of the City Council and the tax must be approved by a majority vote of the qualified voters of the City voting in an election on the issue; and WHEREAS, the City Council desires to submit to the voters of the City, at the General Municipal Election to be held on November 5, 2024, an ordinance imposing a ______ percent (X%) transaction and use (sales) tax.

NOW, THEREFORE, the City Council of the City of Orange does hereby resolve, declare, determine and order as follows:

SECTION 1. That the above recitals are true and correct and are incorporated herein.

SECTION 2. That the City Council, pursuant to its right and authority, does order submitted to the voters at the General Municipal Election to be held on November 5, 2024, the following question:

City of Orange Public Safety/ City Services Measure
Shall the measure providing funding for City of Orange’s general government use such as maintaining 911 response, fire/police protection/paramedic services; recruiting/retaining well-trained police/firefighters; preventing property crimes/thefts; addressing homelessness; keeping public areas/parks safe/clean; maintaining safe routes to school; repairing streets/potholes by establishing a X% transaction and use tax (sales tax) providing approximately $XX,XXX,XXX annually until ended by voters or expiring after X years; requiring audits, spending disclosure, all funds benefiting City of Orange residents, be adopted?
YES
NO
SECTION 3. That the proposed complete text of the ordinance to be submitted to the voters is attached as Exhibit A. The ballot question and the ordinance are collectively referred to herein as the “Measure.”
SECTION 4. That the vote requirement for the Measure to pass is a majority (50%+1) of the votes cast.

SECTION 5. The City Clerk is hereby directed to file a certified copy of this Resolution with the Board of Supervisors of the County of Orange and the Registrar of Voters of the County of Orange.

SECTION 7. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.
23 3
ADOPTED this ______ day of June 2024.

Daniel R. Slater, Mayor, City of Orange
ATTEST:

Pamela Coleman, City Clerk, City of Orange
APPROVED AS TO FORM:

Mike Vigliotta, City Attorney

STATE OF CALIFORNIA )

COUNTY OF ORANGE )

CITY OF ORANGE )
I, PAMELA COLEMAN, City Clerk of the City of Orange, California, do hereby certify that the foregoing Resolution was duly and regularly adopted by the City Council of the City of Orange at a regular meeting thereof held on the ______ day of June 2024 by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Pamela Coleman, City Clerk, City of Orange
24 EXHIBIT A
1 [PROPOSED] ORDINANCE NO. 17-24

AN ORDINANCE OF THE PEOPLE OF THE CITY OF ORANGE, ADDING CHAPTER 3.23 TO TITLE 3 OF THE ORANGE MUNICIPAL CODE TO

ENACT A X PERCENT TRANSACTIONS AND USE TAX (SALES TAX)

FOR GENERAL GOVERNMENT USE TO BE ADMINISTERED BY THE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION.

WHEREAS, Article XIII C, section 2(b) of the California Constitution provides that any general tax imposed, extended, or increased by the City Council shall not take effect until it is submitted to the electorate and approved by a majority of voters in a regularly scheduled general election in which members of the City Council are also up for election or reelection; and WHEREAS, this Ordinance shall only take effect following its approval by a majority of City voters in the election to be held on November 5, 2024.

NOW, THEREFORE, the People of the City of Orange hereby ordain as follows:

SECTION I. Chapter 3.23 [Transactions and Use Tax] is hereby added to the Orange Municipal Code to read as follows:

Chapter 3.23 – Transactions and Use Tax

3.23.010 – Title
This ordinance shall be known as the “Orange Transactions and Use Tax Ordinance.” The City of Orange shall be hereinafter referred to as the “City.” This ordinance shall apply in the incorporated territory of the City.

3.23.020 – Operative Date
“Operative Date” means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance.

3.23.030 – Purpose
This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

A. To impose a retail transactions and use tax in accordance with the provisions of Part

1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2, which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.
25 B. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.

C. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the California Department of Tax and Fee Administration in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

D. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance.

3.23.040 – Contract with State
Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.

3.23.050 – Transactions Tax Rate
For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of xx% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance.

3.23.060 – Place of Sale
For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration.
26 3.23.070 – Use Tax Rate
An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of X% of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

3.23.080 – Adoption of Provisions of State Law
Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.

3.23.090 – Limitations on Adoption of State Law and Collection of Use Taxes In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:

A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

1. The word “State” is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California.

2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this Ordinance.

3. In those sections, including but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
(a) Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or;
(b) Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code. 27 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

B. The word “City” shall be substituted for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 and in the definition of that phrase in Section 6203.

1. “A retailer engaged in business in the District” shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the State by the retailer and all persons related to the retailer that exceeds five hundred thousand dollars ($500,000). For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of Title 26 of the United States Code and the regulations thereunder.

3.23.100 – Permit Not Required
If a seller’s permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor’s permit shall not be required by this ordinance.

3.23.110 – Exemptions and Exclusions
A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

B. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his or her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
(a) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 28 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and
(b) With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to 29 lease the property for an amount fixed by a lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

7. “A retailer engaged in business in the City” shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for, a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

3.23.120 – Term
The tax imposed by this ordinance shall be effective until terminated or otherwise altered by a majority of the City’s voters.

3.23.130 – Amendments
All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance. 30 3.23.140 – Independent Oversight
A seven-member Independent Citizens’ Advisory Committee will be created to review the expenditure of revenues generated by the tax imposed by this chapter and to make recommendations to the City Council regarding those expenditures. Members of the committee will be appointed to terms of not more than 4 years by the City Council. The Independent Citizens’ Advisory Committee shall meet publicly on at least a quarterly basis to review all revenues and expenditures of the transactions and use tax imposed by this chapter, review annual audit reports related to the tax, and make at least one written annual report to the City Council at a public meeting summarizing the Independent Citizens’ Advisory Committee’s findings and including any appropriate recommendations. The minutes of the meetings of Independent Citizens’ Advisory Committee shall be provided to the City Council and placed on the next available regular City Council meeting agenda for informational purposes.

3.23.150 – Audit and Review
The proceeds of the tax imposed by this ordinance, as well as the expenditure thereof, shall be audited annually by an independent accounting firm. The City Council shall discuss the results of such audit at a meeting of the City Council that is open to the public. The report of such audit shall be posted on the City’s website.

3.23.160 – Enjoining Collection Forbidden
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

3.23.170 – Severability
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstances shall not be affected thereby.

SECTION II. The adoption of this Ordinance is exempt from the California Environmental Quality Act (CEQA), Public Resources Code section 21000 et seq. and California Code of Regulations, title 14, section 15000 et seq. (CEQA Guidelines). The general transactions and use tax this Ordinance adopts is a government funding mechanism that does not “involve any commitment to any specific project which may result in a potentially significant physical impact on the environment,” and thus it is not a project under CEQA Guidelines section 15378(b)(4).

SECTION III. Pursuant to California Elections Code Section 9222, this ordinance shall take effect only if approved by a majority of the eligible voters of the City of Orange voting at a General Municipal Election to be held on November 5, 2024. It shall be deemed adopted when the City 31 Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.

SECTION IV .The Mayor and City Clerk are hereby authorized to attest to the adoption of this Ordinance by the People voting thereon on November 5, 2024, by signing where indicated below.

The foregoing ordinance was PASSED, APPROVED AND ADOPTED by the People of the City of Orange voting on November 5, 2024, which vote was certified by the City Council on this ____ day of ___________________, 2024.

Daniel R. Slater, Mayor, City of Orange
ATTEST:

Pamela Coleman, City Clerk, City of Orange
APPROVED AS TO FORM:

Mike Vigliotta, City Attorney
32 RESOLUTION NO. 11561

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ORANGE SETTING PRIORITIES FOR

FILING WRITTEN ARGUMENTS REGARDING A

CITY MEASURE AND DIRECTING THE CITY

ATTORNEY TO PREPARE AN IMPARITAL

ANALYSIS FOR THE MEASURE TO BE

SUBMITTED TO THE VOTERS AT THE GENERAL

MUNICIPAL ELECTION HELD ON TUESDAY,
NOVEMBER 5, 2024.

WHEREAS, a General Municipal Election is to be held in the City of Orange, California, on Tuesday, November 5, 2024, at which there will be submitted to the voters the following measure (hereafter, the “Measure”):

City of Orange Public Safety/City Services Measure
Shall the measure providing funding for City of Orange’s general government use such as maintaining 911 response, fire/police protection/paramedic services; recruiting/retaining well-trained police/firefighters; preventing property crimes/thefts; addressing homelessness; keeping public areas/parks safe/clean; maintaining safe routes to school; repairing streets/potholes by establishing a X% transaction and use tax (sales tax) providing approximately $XX,XXX,XXX annually until ended by voters or expiring after X years; requiring audits, spending disclosure, all funds benefiting City of Orange residents, be adopted?
YES
NO
NOW, THEREFORE, the City Council of the City of Orange does hereby resolve, declare, determine and order as follows:

SECTION 1. The City Council authorizes the following member(s) of its body __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) to file written arguments In Favor of or Against the Measure not exceeding 300 words, accompanied by the printed names and signatures of the authors submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California. The 33 2
arguments may be changed or withdrawn until and including the date fixed by the City Clerk after which no arguments for or against the City measure may be submitted to the City Clerk.

SECTION 2. The argument(s) shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The arguments shall be accompanied by the Form of Statement to be Filed by Author(s) of Argument as provided for in California Elections Code Section 9600.

SECTION 3. The City Clerk is directed to transmit a copy of the Measure to the City Attorney unless the organization or salaries of the office of the City Attorney are affected. In accordance with Elections Code Section 9280, the City Attorney is hereby directed as follows:
a. The City Attorney shall prepare an impartial analysis of the measure not exceeding 500 words showing the effect of the measure on the existing law and the operation of the measure. If the measure affects the organization or salaries of the office of the City Attorney, the City Council may direct the City Clerk to prepare this impartial analysis.
b. The analysis shall include a statement indicating whether the measure was placed on the ballot by a petition signed by the requisite number of voters or by the governing body of the City.
c. In the event the entire text of the measure is not printed on the ballot, nor in the voter information portion of the voter information guide, there shall be printed immediately below the impartial analysis, in no less than 10-point bold type, the following: “The above statement is an impartial analysis of Measure ____. If you desire a copy of the ordinance or measure, please call the election official’s office at (714) 744-5500 and a copy will be mailed at no cost to you.”
d. The impartial analysis shall be filed by the date set by the City Clerk for the filing of primary arguments.

SECTION 4. That if more than one argument for or against the measure is submitted to the City Clerk within the time prescribed, she shall give preference and priority, in the order set forth in California Elections Code Section 9287, to the arguments in favor/against submitted by:
1) the legislative body, or member(s) of the legislative body authorized by that body, 2) individual voter or bona fide association of citizens or combination of voters and associations, who are the bona fide sponsors or proponents of the measure, 3) bona fide associations of citizens, 4) individual voters who are eligible to vote on the measure.

SECTION 5. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.

ADOPTED this _____ day of June 2024.

Daniel R. Slater, Mayor, City of Orange
34 3
ATTEST:

Pamela Coleman, City Clerk, City of Orange
APPROVED AS TO FORM:

Mike Vigliotta, City Attorney

STATE OF CALIFORNIA )

COUNTY OF ORANGE )

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Pamela Coleman, City Clerk, City of Orange
35 Agenda Item
City Council
Item #: 2.2. 6/28/2024 File #: 24-0409
TO: Honorable Mayor and Members of the City Council
FROM: Tom Kisela, City Manager

1. SUBJECT
City of Orange Public Safety/City Services Transient Occupancy Tax Measure.

2. SUMMARY
On June 25, 2024, the Orange City Council directed staff to bring back a transient occupancy tax measure for consideration and discussion at the June 28, 2024, Special City Council Meeting.

3. RECOMMENDED ACTION

1. Adopt Resolution No. 11567. A Resolution of the City Council of the City of Orange ordering the submission to the qualified electors of the City a certain measure relating to increasing the rate of the City’stransient occupancy tax at the November 5, 2024, General Municipal Election as called by Resolution No. 11545.

4. FISCAL IMPACT
The County of Orange Registrar of Voters estimates it will cost $8,000 to place the measure on the November 5, 2024, ballot which will be funded through the General Fund (100).

5. STRATEGIC PLAN GOALS
Goal 2: Be a Fiscally Healthy Community.
a. Analyze future fiscal needs and potential revenue opportunities.

6. DISCUSSION AND BACKGROUND
On June 25, 2024, the Orange City Council directed staff to bring back an option for a transient occupancy tax (TOT) measure. Provided below is an analysis and TOT ballot question.

TOT Overview
TOT is a tax on persons staying in Orange for a period of 30 days or less. TOT generally applies to persons staying in hotels or short-term rentals, and as such is not typically paid by city residents. The current TOT rate for the City of Orange is 10%. To place a TOT measure on the ballot, 5/7 City Council members will need to vote in favor of placing the measure before Orange voters. Thereafter, Orange voters may approve the increase with a 50%+1 voter threshold.

City of Orange Printed on 6/27/2024Page 1 of 2
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36 Item #: 2.2. 6/28/2024 File #: 24-0409
Projected Revenue
The City currently has a 10% transient occupancy tax rate. The proposed measure would increase the TOT rate by 5% for a total of 15%. In Fiscal Year 2022-2023, the City collected $6,080,399 (actual) in TOT revenue. The proposed Fiscal Year 2024-2025 budget includes $5,850,000 in budgeted TOT revenue. By increasing the TOT rate to 15%, the City is estimated to generate an additional $2.9 million in TOT revenue.

Ballot Queston
If the City Council decides to place a TOT measure before the voters, provided below is how the ballot question will appear.

7. ATTACHMENTS
· Resolution No. 11567
· Resolution No. 11568
City of Orange Printed on 6/27/2024Page 2 of 2
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37 Agenda Item
City Council
Item #: 2.2. 6/28/2024 File #: 24-0409
TO: Honorable Mayor and Members of the City Council
FROM: Tom Kisela, City Manager

1. SUBJECT
City of Orange Public Safety/City Services Transient Occupancy Tax Measure.

3. RECOMMENDED ACTION

1. Adopt Resolution No. 11567. A Resolution of the City Council of the City of Orange ordering the submission to the qualified electors of the City a certain measure relating to increasing the rate of the City’stransient occupancy tax at the November 5, 2024, General Municipal Election as called by Resolution No. 11545.

4. FISCAL IMPACT
The County of Orange Registrar of Voters estimates it will cost $8,000 to place the measure on the November 5, 2024, ballot which will be funded through the General Fund (100).

5. STRATEGIC PLAN GOALS
Goal 2: Be a Fiscally Healthy Community.
a. Analyze future fiscal needs and potential revenue opportunities.

City of Orange Printed on 6/27/2024Page 1 of 2
powered by Legistar™
38 Item #: 2.2. 6/28/2024 File #: 24-0409
Projected Revenue
The City currently has a 10% transient occupancy tax rate. The proposed measure would increase the TOT rate by 5% for a total of 15%. In Fiscal Year 2022-2023, the City collected $6,080,399 (actual) in TOT revenue. The proposed Fiscal Year 2024-2025 budget includes $5,850,000 in budgeted TOT revenue. By increasing the TOT rate to 15%, the City is estimated to generate an additional $2.9 million in TOT revenue.

Ballot Queston
If the City Council decides to place a TOT measure before the voters, provided below is how the ballot question will appear.

7. ATTACHMENTS
· Resolution No. 11567
· Resolution No. 11568
City of Orange Printed on 6/27/2024Page 2 of 2
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39 RESOLUTION NO. 11567

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ORANGE ORDERING THE SUBMISSION

TO THE QUALIFIED ELECTORS OF THE CITY A

CERTAIN MEASURE RELATING TO INCREASING
THE RATE OF THE CITY’S TRANSIENT
OCCUPANCY TAX AT THE NOVEMBER 5, 2024,

GENERAL MUNICIPAL ELECTION AS CALLED BY
RESOLUTION NO. 11545.

WHEREAS, pursuant to Title 5 (Business Taxes and Regulations) of the Orange Municipal Code (“OMC”), the City of Orange currently imposes a Transient Occupancy Tax (“TOT”) at the rate of ten percent (10%) on short-term guests of hotels, motels, and other lodgings withing the City; and
WHEREAS, the City Council desires to amend the OMC to increase the maximum rate of the TOT from 10 percent (10%) to fifteen percent (15%); and WHEREAS, TOT is a general tax, the proceeds of which are deposited in the City’s General Fund and pay for essential City services, including but not limited to, police and fire services, infrastructure maintenance, community programs, and other general governmental services; and
WHEREAS, pursuant to California Elections Code Section 9222 and California Revenue and Taxation Code Sections 7280 and 7281, the City Council has the authority to place a measure on the ballot regarding the imposition, extension or increase in local TOT to be considered by the voters at a municipal election; and
WHEREAS, in order to levy such a tax, the ordinance imposing the tax must be approved by a two-thirds vote of all members of the City Council and the tax must be approved by a majority vote of the qualified voters of the City voting in an election on the issue; and WHEREAS, on May 14, 2024, the City Council adopted Resolution No. 11545 calling a General Municipal Election for Tuesday, November 5, 2024; and WHEREAS, on May 14, 2024, the City Council also adopted Resolution No. 11544 requesting that the General Municipal Election be consolidated with the Statewide General Election to be held on November 5, 2024, and requested assistance of the Orange County Registrar of Voters.

WHEREAS, the City Council desires to submit to the voters of the City, at the General Municipal Election to be held on November 5, 2024, an ordinance increasing the City’s TOT from 10% to 15%.

NOW, THEREFORE, the City Council of the City of Orange does hereby resolve, declare, determine and order as follows:
40 2
SECTION 1. That the above recitals are true and correct and are incorporated herein.

SECTION 2. That the City Council, pursuant to its right and authority, does order submitted to the voters at the General Municipal Election to be held on November 5, 2024, the following question:

City of Orange Public Safety/ City Services Measure
Shall the measure providing funding for City of Orange’s general government use such as maintaining 911 response,
fire/police/paramedic services; recruiting/retaining well-trained police/firefighters; preventing property crimes; addressing homelessness; keeping public areas/parks safe/clean by increasing City of Orange ’s transient occupancy tax, paid only by hotel/motel and short-term rental guests from 10% to 15% providing
approximately $2,900,000 annually until ended by voters; requiring audits, spending disclosure, all funds benefiting City of Orange residents, be adopted?
YES
NO
SECTION 3. That the proposed complete text of the ordinance to be submitted to the voters is attached as Exhibit A. The ballot question and the ordinance are collectively referred to herein as the “Measure.”
SECTION 4. That the vote requirement for the Measure to pass is a majority (50%+1) of the votes cast.

SECTION 5. The City Clerk is hereby directed to file a certified copy of this Resolution with the Board of Supervisors of the County of Orange and the Registrar of Voters of the County of Orange.

SECTION 7. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.

ADOPTED this ______ day of June 2024.

Daniel R. Slater, Mayor, City of Orange
ATTEST:
41 3
Pamela Coleman, City Clerk, City of Orange
APPROVED AS TO FORM:

Mike Vigliotta, City Attorney

STATE OF CALIFORNIA )

COUNTY OF ORANGE )

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Pamela Coleman, City Clerk, City of Orange
42 EXHIBIT A
ORDINANCE NO. 22-24

AN ORDINANCE OF THE PEOPLE OF THE CITY
OF ORANGE AMENDING SECTION 5.16.030 OF

THE ORANGE MUNICIPAL CODE TO

INCREASE THE TRANSIENT OCCUPANCY TAX
PERCENTAGE.

WHEREAS, the City of Orange wishes to amend Chapter 5.16 to increase the Transient Occupancy Tax to be imposed by the City from 10% to 15%.

NOW, THEREFORE, THE PEOPLE OF THE CITY OF ORANGE DO
HEREBY ORDAIN AS FOLLOWS:

SECTION I:

Section 5.16.030 shall be amended to read as follows:

5.16.30 - Tax Imposed.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 15% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax be paid directly to the Tax Administrator.

SECTION II:

If any section, subdivision, paragraph, sentence, clause or phrase of this Ordinance is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have passed this Ordinance, and each section, subdivision, paragraph, sentence, clause and phrase thereof, irrespective of the fact that any one (or more) section, subdivision, paragraph, sentence, clause or phrase had been declared invalid or unconstitutional.

SECTION III:

The adoption of this Ordinance is exempt from the California Environmental Quality Act (CEQA), Public Resources Code section 21000 et seq. and California Code of Regulations, title 14, section 15000 et seq. (CEQA Guidelines). The transient occupancy tax increase this Ordinance adopts is a government funding mechanism that does not “involve any commitment to any specific project which may result in a potentially significant physical impact on the environment,” and thus it is not a project under CEQA Guidelines section 15378(b)(4). 43 2
SECTION IV:

Pursuant to California Elections Code Section 9217, this ordinance shall take effect only if approved by a majority of the eligible voters of the City of Orange voting at a General Municipal Election to be held on November 5, 2024. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.

SECTION V:

The Mayor and City Clerk are hereby authorized to attest to the adoption of this Ordinance by the People voting thereon on November 5, 2024, by signing where indicated below.

The foregoing ordinance wasPASSED, APPROVED AND ADOPTED by the People of the City of Orange voting on November 5, 2024, which vote was certified by the City Council on this ____ day of ___________________, 2024.

Daniel R. Slater, Mayor, City of Orange
ATTEST:

Pamela Coleman, City Clerk, City of Orange
APPROVED AS TO FORM:

Mike Vigliotta, City Attorney
44 RESOLUTION NO. 11568

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ORANGE SETTING PRIORITIES FOR

FILING WRITTEN ARGUMENTS REGARDING A

CITY MEASURE AND DIRECTING THE CITY

ATTORNEY TO PREPARE AN IMPARITAL

ANALYSIS FOR THE MEASURE TO BE

SUBMITTED TO THE VOTERS AT THE GENERAL

MUNICIPAL ELECTION HELD ON TUESDAY,
NOVEMBER 5, 2024.

City of Orange Public Safety/ City Services Measure
Shall the measure providing funding for City of Orange’s general government use such as maintaining 911 response,
fire/police/paramedic services; recruiting/retaining well-trained police/firefighters; preventing property crimes; addressing homelessness; keeping public areas/parks safe/clean by increasing City of Orange ’s transient occupancy tax, paid only by hotel/motel and short-term rental guests from 10% to
15% providing approximately $2,900,000 annually until ended by voters; requiring audits, spending disclosure, all funds benefiting City of Orange residents, be adopted?
YES
NO
NOW, THEREFORE, the City Council of the City of Orange does hereby resolve, declare, determine and order as follows:

SECTION 1. The City Council authorizes the following member(s) of its body __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) __________ (Councilmember In Favor) or __________ (Councilmember Against) to file written arguments In Favor of or Against the Measure not exceeding 300 words, accompanied by the printed names and signatures of the authors submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California. The 45 2
arguments may be changed or withdrawn until and including the date fixed by the City Clerk after which no arguments for or against the City measure may be submitted to the City Clerk.

SECTION 5. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.

ADOPTED this _____ day of June 2024.

Daniel R. Slater, Mayor, City of Orange
46 3
ATTEST:

Pamela Coleman, City Clerk, City of Orange
APPROVED AS TO FORM:

Mike Vigliotta, City Attorney

STATE OF CALIFORNIA )

COUNTY OF ORANGE )

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Pamela Coleman, City Clerk, City of Orange
47 Agenda Item
City Council
Item #: 2.3. 6/28/2024 File #: 24-0410
TO: Honorable Mayor and Members of the City Council
THRU: Tom Kisela, City Manager
FROM: Trang Nguyen, Finance Director

1. SUBJECT
Fiscal Year 2024-25 Proposed Budget Reductions.

2. SUMMARY
The Budget Ad Hoc has identified over $12.3 million of potential budget reductions for consideration.

The Fiscal Year 2024-25 adopted budget included over $4 million in budget reductions. The remaining balance is available for consideration along with any other reductions as directed by the City Council.

3. RECOMMENDED ACTION
Discuss and provide staff with direction on additional reductions to the Fiscal Year 2024-25 budget.

4. FISCAL IMPACT
Any direction provided by the City Council will be included in a future budget amendment.

5. STRATEGIC PLAN GOALS
Goal 2: Be a fiscally healthy community
a: Expend fiscal resources responsibly.
b: Analyze future fiscal needs and potential revenue opportunities. c: Provide appropriate reserves.

6. DISCUSSION AND BACKGROUND
Attached is a list of proposed budget reductions from the Budget Ad Hoc committee of over $12.3 million. The City Council voted to reduce almost $4.1 million at the June 11th City Council meeting.

These reductions were included in the Fiscal Year 2024-25 budget that was adopted by the City Council on June 25, 2024. Furthermore, the City Council directed staff to cancel all special events after July 10th for an additional savings of over $440,000. The remaining balance of almost $7.7 million is available for consideration along with any other reductions the City Council proposes. Staff will return at the second meeting in July with a budget amendment for any directions received on June 25th and tonight.

City of Orange Printed on 6/27/2024Page 1 of 2
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48 Item #: 2.3. 6/28/2024 File #: 24-0410

7. ATTACHMENTS
· Attachment A - FY25 Budget Reductions
City of Orange Printed on 6/27/2024Page 2 of 2
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49 Agenda Item
City Council
Item #: 2.3. 6/28/2024 File #: 24-0410
TO: Honorable Mayor and Members of the City Council
THRU: Tom Kisela, City Manager
FROM: Trang Nguyen, Finance Director

1. SUBJECT
Fiscal Year 2024-25 Proposed Budget Reductions.

2. SUMMARY
The Budget Ad Hoc has identified over $12.3 million of potential budget reductions for consideration.

3. RECOMMENDED ACTION
Discuss and provide staff with direction on additional reductions to the Fiscal Year 2024-25 budget.

4. FISCAL IMPACT
Any direction provided by the City Council will be included in a future budget amendment.

City of Orange Printed on 6/27/2024Page 1 of 2
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50 Item #: 2.3. 6/28/2024 File #: 24-0410

7. ATTACHMENTS
· Attachment A - FY25 Budget Reductions
City of Orange Printed on 6/27/2024Page 2 of 2
powered by Legistar™
51 FY 2025 Proposed Budget Reductions
Updated June 26, 2024
Department Category Yes Proposed Approved 6/11 Approved 6/25 Future Consideration
Administrative
Support*
Maintenance &
Operation Reduce supplies, training, and office equipment P $ 52,136 $ 52,136 $ - $ - Maintenance &
Operation Consolidate 24/7 app with Mainstar P 20,700 20,700 - - Maintenance &
Operation Eliminate communication support service contract P 75,000 75,000 - - Maintenance &
Operation Eliminate City Council meals P 1,500 1,500 - - Programs Eliminate contribution to Miss Orange P 5,000 5,000 - - Programs Eliminate CERT program 28,500 - - 28,500 Programs Eliminate Ride Share/Health Fair P 5,000 5,000 - - Membership Eliminate membership to the League of California P 34,000 34,000 - - Membership Eliminate membership to SCAG 17,500 - - 17,500 Membership Eliminate membership to OCCOG 11,200 - - 11,200 Total Administrative Support Reductions $ 250,536 $ 193,336 $ - $ 57,200 Library Services Personnel Reduce PT staff P $ 286,299 $ 286,299 $ - $ - Maintenance &
Operation
Resources/subscriptions, programs, supplies,
outreach, events, training/development P 223,069 223,069 - - Total Library Services Reductions $ 509,368 $ 509,368 $ - $ - Community
Services Special Events PT staff for various special events P $ 191,000 $ 95,500 $ 45,500 $ - Contract Landscape services - change to mid-grade fertilizer & disband the use of soil additives P 66,505 66,505 - - Contract Park custodial - remove seasonal cleaning and
reduce cleaning frequency P 16,720 16,720 - - Contract Water cost - turn off Veteran's fountain 9,024 - - 9,024 Contract Cleaning services - eliminate Veteran fountain cleaning contract 11,200 - - 11,200 Contract Cleaning services - reduce dog park cleaning services P 8,970 8,970 - - Contract Landscape services - remove fertilization services P 10,000 10,000 - - Maintenance &
Operation "Our Orange" design and printing P 103,000 103,000 - - A-FY25 Proposed Reductions52
FY 2025 Proposed Budget Reductions
Updated June 26, 2024
Department Category Yes Proposed Approved 6/11 Approved 6/25 Future Consideration
Maintenance &
Operation Lyons Security nightly patrols in Parks 154,746 - - 154,746 Maintenance &
Operation Portable restrooms 17,000 - - 17,000 Maintenance &
Operation Cleaning and day porter at OES 74,700 - - 74,700 Special Events Holiday Decorations P 63,000 - 16,000 47,000 Special Events Movies in the Park P 9,200 - 9,200 - Special Events Concerts in the Park P 26,700 - 26,700 - Special Events Veteran's Day P 2,245 - 2,245 - Special Events Treats in the Streets P 14,141 - 14,141 - Special Events Tree Lighting Ceremony P 55,425 - 55,425 - Special Events 3rd of JuIy P 135,582 - 135,582 - Special Events Special Event supplies P 23,650 - 23,650 - Programs Orange Elderly Services Contribution 224,100 - 224,100 Programs Aquatic Program - summer 2025 226,475 - 226,475 Total Community Services Reductions $ 1,443,383 $ 300,695 $ 328,443 $ 764,245 Public Works Contract Santiago Creek cleanup - reduce service by 100%. P 15,000 $ 60,000 $ - $ - Contract Tree trimming, removal and planting, emergency work - reduce service by 50%. P 132,499 132,499 - - Contract Janitorial services - reduce service by 50%. P 190,000 190,000 - - Contract Plaza sidewalk steam cleaning -reduce service by 100%. P 17,000 62,000 - - Contract Water fountain maintenance - reduce service by 50%. P 3,400 3,400 - - Contract Landscape services at city facilities and parking lots - reduce service by 50%. P 18,500 18,500 - - Maintenance &
Operation
Eliminate graffiti staff augmentation - FY25
request P 67,000 67,000 - - Total Public Works Reductions $ 443,399 $ 533,399 $ - $ - Community
Development Personnel 2 PT Code Enforcement Officers - FY25 request (augmentation) 154,000 $ - $ - 154,000 Total Community Development Reductions $ 154,000 $ - $ - $ 154,000 A-FY25 Proposed Reductions53
FY 2025 Proposed Budget Reductions
Updated June 26, 2024
Department Category Yes Proposed Approved 6/11 Approved 6/25 Future Consideration
Police Special Events Overtime for special events P $ 112,833 $ - $ 112,833 $ - Maintenance &
Operation Eliminate hiring incentive 73,000 - - 73,000 Personnel Overtime 322,879 - - 322,879 Personnel Crossing Guards Program P 425,000 425,000 - - Personnel (17) Non-sworn personnel - through attrition 802,220 - - 802,220 Maintenance &
Operation
Reduce contracts, uniforms, training, ammunition,
and equipment for personnel 224,468 - - 224,468 Total Police Reductions $ 1,960,400 $ 425,000 $ 112,833 $ 1,422,567 Vacancies Non-safety Holding 11 vacancies (support staff) P 1,478,130 $ 1,351,124 $ - - Non-safety (3) positions through attrition 421,213 - - 421,213 Safety Holding 6 vacancies (6 Police & 1 Record Manager) 1,024,844 - - 1,024,844 Safety Holding 5 vacancies (Fire) P 761,320 761,320 - - Safety (13) Firefighters through attrition 2,265,164 - - 2,265,164 Safety (10) Police Officers through attrition 1,605,802 - - 1,605,802 Total Vacancies $ 7,556,473 $ 2,112,444 $ - $ 5,317,023 Total Reductions From All
Departments $ 12,317,559 $ 4,074,242 $ 441,276 $ 7,715,035 *City Council, City Clerk, City Attorney, City Manager, Human Resources, and Finance.

A-FY25 Proposed Reductions54

Orange City CouncilJune 28, 2024

Orange City Council
June 28, 2024